Home Highlights August 2013 Year 2013 This

You may also like:

1. Validity of SCN - applicability and binding nature of circular - rate of GST on various goods - in the circular dated 9-8-18 various issues on applicability of GST were...

2. Exemption from GST - transmission or distribution of electricity - Through circular it was clarified that certain activities shall be taxable - Vires of para 4(1) of the...

3. Amendment of section 44AD. - computing profits and gains of business on presumptive basis - where an assessee declares profit for any previous year in accordance with...

4. Validity of reopening of assessment - period of limitation to issue notice - validity of a notice issued under Section 148/148A - scope of Taxation and other laws...

5. RBI circulars on various issues relating to money laundering activities and issues relating to FII

6. Fully electronic refund process through FORM GST RFD-01 and single disbursement - CBIC clarifies various issues

7. Clarifications regarding GST in respect of certain services - TRU clarified 6 vital issues.

8. SEZ Units, Exemption and Refund of servcie tax, CBEC clarifies various issues

9. Service Tax on ‘Short Term Accommodation Service and Restaurant Service’ – CBEC clarified various issues

10. Prospective or Retrospective application of amendment to the provisions of the Act and Rules - The High Court touched upon the principle that delegated legislation,...

11. Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) - The cut-off date of 30.06.2019 is applicable only in the eventualities which are covered under Rules...

12. Effective date of a Circular issued by the CBEC - It is not possible to accept the contention advanced on behalf of the department that the circular dated 23.08.2007 is...

13. Eligibility under the DTVSV Scheme - appeals against the orders passed u/s 143(1)(a)(i) or (ii) as a separate category from the appeals from Clauses (iii) to (vi) of...

14. Provision of section 40(a)(ia) of the Act are applicable not only to the amounts which is shown as payable on the date of balance sheet but it is applicable to such...

15. Unexplained investment u/s 69 - surrender of income - provisions u/s 115BBE - no set off of loss u/s 69 - CBDT has clarified that, the Board is of the view that since...